---
type: "guide"
title: "CGST, SGST and IGST Explained"
description: "Understand CGST, SGST and IGST with simple intra-state and inter-state invoice examples, tax splits and practical GST calculation guidance."
resource: "https://www.gstcalculators.in/blog/gst/cgst-sgst-igst-explained.html"
language: "en"
bundle_generated: "2026-10-12"
---

# CGST, SGST and IGST Explained

Understand CGST, SGST and IGST with simple intra-state and inter-state invoice examples, tax splits and practical GST calculation guidance.

- Canonical page: [CGST, SGST and IGST Explained](https://www.gstcalculators.in/blog/gst/cgst-sgst-igst-explained.html)
- Publisher: [Tool Master Hub / GSTCalculators.in](../site.md)
- Category: [Guides and Learning](../categories/guides.md)

This is a discovery summary of the public page, not an independently reviewed replacement. Use the canonical page for current inputs, assumptions, formulas, source links and results. The bundle generation date does not mean that tax rules were reviewed on that date.

## Topics on the page

- The Short Answer
- Worked Example
- What About UTGST?
- How the Correct Tax Head Is Decided
- Input Tax Credit (ITC) Utilisation Order
- Common Invoicing Mistakes
- Sources
- Related Tools

## Questions and answers from the visible page

### What is the difference between CGST and SGST?

Both apply together on an intra-state sale (buyer and seller in the same state), splitting the total GST rate equally: CGST is collected by the Central Government, SGST by the State Government where the sale happens. At 18% GST, that is 9% CGST plus 9% SGST.

### When does IGST apply instead of CGST and SGST?

IGST applies on inter-state sales (buyer and seller in different states), plus imports and exports. Instead of splitting the rate, the full GST rate is charged as a single IGST amount, collected by the Central Government and then shared with the destination state.

### What is UTGST?

UTGST is the SGST-equivalent for a Union Territory that does not have its own legislature (e.g. Chandigarh, Lakshadweep). It pairs with CGST the same way SGST does, for a sale within that UT.

### Did GST 2.0 change how CGST, SGST and IGST work?

No. GST 2.0 (effective 22 September 2025) changed the rate slabs themselves, not the CGST/SGST/IGST framework or the place-of-supply rules that decide which one applies — those work exactly as before.

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